نوع مقاله : مقاله علمی پژوهشی
نویسندگان
1 دانشیار گروه حسابداری دانشکدۀ مدیریت دانشگاه تهران، ایران
2 دانشجوی دکترای حسابداری، دانشگاه علامه طباطبایی، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
According to international research and gap in internal
investigations, this research examined the relationship between some
accounting earnings quality measures with overall economy in the
years between 2002 and 2012. There are several measures for earnings
quality. Earnings response coefficients and Earning Persistence are the
most important of them. Because there are several criteria to measure
the overall economy, in this article business cycles is considered as
representative for the overall economy. Based on the results of the
regression analysis and hypothesis testing, it was observed that the
economic situation affects the investor’s response to accounting
earning and this response is higher in recession than in expansion
period. Also other findings show that overall economy affects the
earnings persistence and this persistence is higher in expansion than in
recession periods.
کلیدواژهها [English]
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